California
Sales Threshold $500,000
Transaction Threshold N/A
Effective Date April 1, 2019
Included Transactions Retail sales of tangible personal property
Excluded Transactions Sales for resale, services
Evaluation Period Current or previous calendar year
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with CA Dept. of Tax & Fee Admin; file per assigned frequency
Exemptions Sales for resale, certain exempt organizations